Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers

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..... 2367;त्त मंत्रालय Department of Revenue (राजस्व विभाग) Central Board of Direct Taxes(केन्द्रीय प्रत्यक्ष कर बोर्ड) .....

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..... les, Manuals and guidelines may be followed. TROs should strictly follow provisions of the Second Schedule of the Income-tax Act, 1961 subject to above guidelines mentioned in Para 1 above. Before attachment of movable and immovable property, the AO or TRO shall take prior approval of Pr CIT/Pr. DIT/CIT/DIT concerned. " 3. The modified Order after above corrigendum is enclosed herewith and it com .....

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